Filing of refund claim u/s 27 after one year of date of excess duty payment is barred by limitation

Cummins Technologies India Private Limited Vs Union of India (Bombay High Court) Bombay High Court held that filing of refund application u/s. 27 of the Customs Act after more than two years of date on which excess duty payment was done is clearly beyond the period of one year as contemplated by the Customs Act and hence is barred by limitation. Facts- The petitioner inadvertently paid an excess customs duty of Rs. 38,90,832/- on 11 July 2017. Accordingly, on 30 July 2019, the Petitioner filed an application claiming refund of customs duty paid in double/ excess as per the prescribed format u/...